GST Appellate Tribunal constitution and bench structure govern appeals, jurisdiction, single-member hearings, and reference of differing opinions. Constitution of the Goods and Services Tax Appellate Tribunal is provided by notification on the recommendations of the Council for hearing appeals against orders of the Appellate Authority or Revisional Authority, and, where notified, for examination or adjudication of specified anti-profiteering matters. The Tribunal functions through a Principal Bench and State Benches, with defined composition, jurisdictional allocation, single-member hearing limits, reference procedure on differing opinions, administrative transfer powers, and validity of proceedings despite vacancy or defect in constitution.